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Loan Loss Provisions, Earnings Smoothing and Capital Management Under IFRS: The Case of Deposit Money Banks in Nigeria

  • Chiahemba Ajekwe C
American Journal of Management Science and Engineering (2017) 2(4) 58
DOI: 10.11648/j.ajmse.20170204.12
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Abstract

… for the computation of minimum capital required by a banking institution to operate as a going concern. Thus, loan loss provisioning is an important subject to investors, bank regulators, …

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Chiahemba Ajekwe, C. (2017). Loan Loss Provisions, Earnings Smoothing and Capital Management Under IFRS: The Case of Deposit Money Banks in Nigeria. American Journal of Management Science and Engineering, 2(4), 58. https://doi.org/10.11648/j.ajmse.20170204.12

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